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Results: 1-10 of 391

The Three Most Important Provisions for S Corporations Under PATH Act
  • Baker & Hostetler LLP
  • USA
  • January 21 2016

It has become a tradition that at the end of each year, Congress passes legislation to extend previous legislation. In late 2015, Congress passed


Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000


International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign


Attorney General issues guide on the New York Prudent Management of Institutional Funds Act
  • Proskauer Rose LLP
  • USA
  • March 25 2011

On March 17, 2011, the New York State Attorney General's Charities Bureau published "A Practical Guide to the New York Prudent Management of Institutional Funds Act" (the "Guide"


U.S. Court of Appeals upholds charitable deduction for preservation easements
  • Holland & Knight LLP
  • USA
  • June 27 2011

The U.S. Court of Appeals for the D.C. Circuit has ruled that a charitable deduction for two preservation (“façade”) easements in Logan Circle were valid, bringing to an end in the D.C. Circuit one of the longstanding challenges lodged by the Internal Revenue Service (IRS) against easement donations


Planificación fiscal antes de emigrar a los Estados Unidos
  • Carlton Fields
  • USA
  • January 1 2016

Usted debe comenzar su planificación fiscal antes de llegar a los Estados Unidos. No existe ninguna consecuencia negativa, excepto los costos de la


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


Calling captain obvious?
  • Bryan Cave LLP
  • USA
  • November 5 2015

With some minor exceptions, the facts are the same in PLR 201525002& PLR 201525003. In these PLRs, the Grantor transferred funds to an irrevocable


Updated IRS priority guidance plan includes new exempt organizations items
  • Steptoe & Johnson LLP
  • USA
  • August 3 2015

On July 31, the IRS released its updated priority guidance plan for 2015-2016. The priority guidance plan describes projects the IRS intends to work


U.S. Pre-Immigration Tax Planning
  • Carlton Fields
  • USA
  • January 1 2016

You should engage in tax planning before you arrive in the United States. There are no adverse consequences, other than transaction costs, to